1969-1987-FISCAL AUDITS - Laserfiche WebLink

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i { STATUS OF 1984 RECOMMENDATIONS fi As part of our prior examination of the Town's financial statements for the year ended June 30, 1984, we recommended, in our report dated November 9, 1984, certain changes which have been acted on. � i While our prior examination showed certain instances of noncompliance on town meeting votes with the general laws of Massachusetts, our most recent examination showed full compliance in this area on items tested. We are pleased to note that starting July 1 , 1985, the Town Treasurer's `3 department was preparing a schedule of Treasurer's receipts accounting for all receipts of this department. As required, the schedule of Treasurer's II "- receipts shows the date of receipt, the amount, source of each receipt and t what it is received for. We believe the Town Accountant should also use III this schedule as a primary source of posting receipts to her ledgers rather t than using remittance advices received from other departments of the Town. I ,f As we indicated last year, this practice is rather cumbersome and we suggest j that the Accountant limit the use of remittance advices as an internal audit check on accounts credited. a The office of building Inspector continues to use permit forms that are not prenumbered in the accounting of cash receipts from building, gas and wiring permits. Starting last year, they are now using permit forms that are consecutively numbered as issued. This has improved internal control but is not as effective as the use of prenumbered forms. We believe further l consideration should be given to the use of prenumbered forms by the office J Of building inspector. The recreation committee also uses unnumbered receipt forms that are consecutively numbered when issued to account for receipts from seasonal and weekly permits. Here, again, we suggest use of prenumbered receipts that are accounted for as issued. r 4 i